Section 35N
Responsibilities of licensee, owner or person handling goods for transhipment
Where goods are deposited under section 35I, the licensee of the licensed warehouse, or warehouse or other place approved by the
Director General, the owner or the person handling such goods for transhipment, shall keep such records of the receipt, handling, storage and delivery of the goods as may be determined by the Director
General.
(2)
The licensee, owner or person handling such goods for transhipment referred to in subsection (1) shall—
(a)
within two hours after the goods have been loaded on board such vessel or aircraft, submit to the proper officer of customs a certified statement in relation to the removal of the goods from the licensed warehouse, or warehouse or other place approved by the Director General; and
(b)
immediately notify the proper officer of customs if the goods are removed from the licensed warehouse, or warehouse or other place approved by the Director General, for the purposes other than the loading of the goods on board such vessel or aircraft.
(3)
The certified statement submitted under paragraph (2)(a)
shall—
(a)
state that such goods are for transhipment; and
(b)
contain all the information as may be required by the
Director General.
(4)
The certified statement submitted under paragraph (2)(a) shall be submitted electronically unless approved otherwise by the Director
General.
(5)
Any person who contravenes subsection (1), (2), (3) or (4) shall be guilty of an offence and shall, on conviction, be liable to a fine not
Customs 65
exceeding one hundred thousand ringgit or to imprisonment for a term not exceeding five years or to both.